我是浙江大学管理工程系的一名教师,是一项青年科学基金资助项目(三层复式会计理论、方法及其应用)的主持人。获得青年科学基金的资助,这是我终生难忘的一件幸事。今天,我怀着激动的心情,向您们叙说青年科学基金对我的科研工作所起的重大作用。现行会计有两大分支:财务会计和管理会计。财务会计运用复式簿记原理对资金进行核算,它体系严密,但仅能提供历史的资金大小额和变动额信息,因而远不能满足企业管理的 I am a teacher in the Department of Management Engineering at Zhejiang University and a moderator of a project sponsored by the Young Scientist Fund (three-tier multi-level accounting theory, methodology and its applications). It is a blessing that I have never been forgotten with the funding of the Young Scientists Fund. Today, with my hearty feeling, I am telling you about the great role played by the Young Scientists Fund in my scientific research. The current accounting has two major branches: financial accounting and management accounting. Financial accounting using double bookkeeping principle of capital accounting, it is a tight system, but can only provide the history of the amount of funds and changes in the amount of information, and thus far unable to meet the business management